Hall v. United States

Justice Breyer,

with whom Justice Kennedy, Justice Ginsburg, and Justice Kagan join, dissenting.

Chapter 12 of the Bankruptcy Code helps family farmers in economic difficulty reorganize their debts without losing their farms. Consistent with the chapter’s purposes, Congress amended § 1222(a) of the Code (hereinafter Amendment) to enable the debtor to treat certain capital gains tax claims as ordinary unsecured claims. 11 U. S. C. § 1222(a) (2)(A). The Court’s holding prevents the Amendment from carrying out this basic objective. I would read the statute differently, interpreting it in a way…